GST rate schedule amendment updates tariff classifications, valuation rule and insertions/omissions altering state SGST applicability. The notification amends the State GST rate schedule by inserting reference to sub-section (5) of section 15 and making detailed tariff-level changes across Schedules I-IV: adding, omitting, renumbering and substituting tariff entries, introducing an explanatory valuation deeming provision for mixed supplies, and inserting lithium-ion accumulators and other specified goods as distinct entries. The amendments take effect on 1st January, 2019.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment updates tariff classifications, valuation rule and insertions/omissions altering state SGST applicability.
The notification amends the State GST rate schedule by inserting reference to sub-section (5) of section 15 and making detailed tariff-level changes across Schedules I-IV: adding, omitting, renumbering and substituting tariff entries, introducing an explanatory valuation deeming provision for mixed supplies, and inserting lithium-ion accumulators and other specified goods as distinct entries. The amendments take effect on 1st January, 2019.
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